Translation of "Temporary differences" in German

Deferred tax liabilities are recognized on temporary differences taxable in the future.

Temporary differences primarily exist for financial assets and pension provisions.

Temporary differences lead to deferred tax.

Deferred taxes are recognised for temporary differences between the tax base and IFRS carrying amounts.

Deferred taxes were calculated for deductible temporary differences.

Deferred taxes are recognised on temporary differences arising from consolidation transactions.

The amendment contains details on deductible temporary differences and their assessment.

The following table shows the development of temporary differences during the financial year:

Deferred taxes in respect of other temporary differences are immaterial.

Deferred taxes are recognised on temporary tax differences resulting from consolidation entries.

Temporary differences are always considered, if they result in deferred tax liabilities.

These can be expected to lead to income tax assets or liabilities in the future (temporary differences).

The deferred tax liabilities are based on temporary valuation differences, which are reported in the balance sheet atthe level of GFCorporate Companies.

The amount of such temporary differences was approximately CHF 4.4 billion as at 31 December 2011.

Deferred tax liabilities are recognized in that cycle, which is formed on the respective temporary differences.

Temporary differences between the heat demand and heat delivery are compensated for by the heat stored in the reformer.

In addition, lower tax refunds for previous years and high deferred taxes from temporary differences had a negative impact.

Temporary differences based on the IFRS are all differences that are not of a permanent nature.

The deferred tax liabilities are based on temporary valuation differences, which are reported in the balance sheet at the Corporate Company level.